After Brock and Barbra Jean get audited, Brock informs Reba that the IRS is going to audit the last five years of their marriage. Later, Brock makes Reba nervous when she discovers that he has a few secrets he doesn’t want the IRS to find out about. Meanwhile, Cheyenne makes Van take part in her sociology project about a man’s perspective on marriage, but she certainly wasn’t anticipating all the attention he would receive from the women in her class.